The exemption under Section 8(2A) of the Central Sales Tax Act, 1956 is not available where the exemption under the State Act is subject to specified circumstances or conditions.

D.K.Mahajan, J.

1. By this order we propose to dispose of Sales Tax References Nos. 11 and 12 of 1969. Sales Tax Reference No. 12 of 1969 relates to the assessment year 1962-63. In this case the assessee is M/s. Indian Aluminium Cable Ltd., Faridabad. Sales Tax Reference No. 11 of 1969 relates to the assessment year 1963-64 and in this case the assessee is M/s. R.N. Ghanekar and Company, Faridabad. The assessee in Sales Tax Reference No. 11 of 1969 supplied electric poles to M/s. Delhi Electric Supply Undertaking from Faridabad in Haryana, and in Sales Tax Reference No. 12 of 1969, the assessee supplied electricity cables to certain State electricity undertakings. On the sale of such cables in S.T. Reference No. 12, the Assessing Authority, Gurgaon, passed an order on 7th July, 1965, levying tax on the inter-State sales of such cables. In S.T. Reference No. 11 of 1969, the order of the Assessing Authority is dated 28th October, 1965. The Assessing Authority rejected the contention of the assessees that the sale of poles and cables to the Delhi Electric Supply Undertaking was exempt from inter-State sales tax by reason of the provisions of Section 5(2)(a)(iv) of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the State Act) read with Section 8(2A) of the Central Sales Tax Act (hereinafter referred to as the Central Act). An appeal to the Deputy Excise and Taxation Commissioner on this matter met with no success in both the cases. A revision was taken to the Excise and Taxation Commissioner, but with no result. Thereafter, an appeal was taken under Section 20(1) of the State Act, read with Section 9(3) of the Central Act to the Sales Tax Tribunal, Haryana. The Sales Tax Tribunal accepted the contention of the assessees that the sales in question were not liable to inter-State sales tax and the appeals were allowed by two separate orders dated 26th March, 1969. The department being dissatisfied moved an application under Section 22 of the State Act on behalf of the Commissioner, Excise and Taxation, requiring the Tribunal to refer a question of law for our opinion. The Tribunal has referred the following question of law in Sales Tax Reference No. 12 of 1969:

Whether, under the facts and circumstances of the case, the sale of electricity cables by M/s. Indian Aluminium Cable Ltd., Faridabad, during the year 1962-63 to certain State electricity undertakings in the course of inter-State trade or commerce is exempt from levy of tax generally within the meaning of Section 8(2A) of the Central Sales Tax Act, 1956 , read with Section 5(2)(a)(iv) of the Punjab General Sales Tax Act, 1948 .

2. In Sales Tax Reference No. 11 of 1969, the Tribunal has referred the following question of law:

Whether, under the facts and circumstances of the case, the sale of electricity poles by M/s. R.N. Ghanekar and Co. to M/s. Delhi Electric Supply Undertaking, Delhi, in the course of inter-State trade or commerce from Faridabad in Haryana for distribution of electricity is exempt from levy of tax generally within the meaning of Section 8(2A) of the Central Sales Tax Act, 1956, read with Section 5(2)(a)(iv) of the Punjab General Sales Tax Act, 1948.

3. It will appear from both the references that the point involved is the same, that is why we have decided to dispose of the same by a single order.

4. Before proceeding to deal with the respective contentions of the parties, it will be proper to set out the relevant provisions of the statutes, namely, the Punjab General Sales Tax Act, 1948 , and the Central Sales Tax Act, 1956 .

5. Section 5(2)(a)(iv) of the State Act is in the following terms:

In this Act the expression taxable turnover means that part of a dealers gross turnover during any period which remains after deducting therefrom -- (a) his turnover during that period on....

(iv) sales to any undertaking supplying electrical energy to the public under a licence or sanction granted or deemed to have been granted under the Ind